--- name: ga-company-formation description: "Source-cited draft: company formation & entity choice for Gabon (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review." license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)" metadata: source: openaccountants openaccountants_url: "https://www.openaccountants.com/skills/ga-company-formation" jurisdiction: "GA" tax_year: "2025" last_updated: "2026-07-13" review_status: "pending_review" --- # Gabon Company Formation & Entity Choice ## Entity types, capital and incorporation - **Company law framework** — Company law in Gabon follows the OHADA Uniform Act on Commercial Companies, with formation handled through the ANPI-Gabon one-stop shop. Capital figures, costs and timelines below are a 2025 draft pending accountant verification. - **Limited liability company** — SARL (Société à Responsabilité Limitée) — common for SMEs; can be single-member (SARLU) _(OHADA Uniform Act on Commercial Companies and Economic Interest Groups (AUSCGIE) — https://www.kreston.com/doing-business-in/gabon/)_ - **Public/joint-stock company** — SA (Société Anonyme) — for larger ventures and regulated activities _(OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.kreston.com/doing-business-in/gabon/)_ - **Simplified joint-stock company** — SAS (Société par Actions Simplifiée) — flexible governance, available under OHADA _(OHADA Uniform Act on Commercial Companies (AUSCGIE))_ - **SARL minimum share capital** — XAF 1,000,000 (some OHADA states allow as low as XAF 100,000 by statute) XAF ((approx — confirm Gabon-specific minimum)) XAF (approx — confirm Gabon-specific minimum) _(OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **SA minimum share capital** — XAF 10,000,000 XAF _(OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **SARL minimum participants** — One or more shareholders and at least one director (may be the same person) ((approx — confirm)) (approx — confirm) _(OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Registered office requirement** — A physical registered office in Gabon is mandatory _(OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Share capital deposit** — Capital must be deposited in a Gabonese bank account before notarisation; bank issues a deposit certificate required for registration _(OHADA Uniform Act on Commercial Companies (AUSCGIE) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Incorporation process** — Draft/notarise articles, deposit capital, then register via ANPI-Gabon one-stop shop (RCCM + tax registration handled together) _(ANPI-Gabon (Agence Nationale de Promotion des Investissements) — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Incorporation timeline** — Typically 1–2 weeks via ANPI-Gabon ((approx — confirm)) (approx — confirm) _(ANPI-Gabon — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Indicative administrative formation cost** — Roughly XAF 200,000–500,000 in administrative costs (plus notary/registration fees) XAF ((approx — confirm)) XAF (approx — confirm) _(ANPI-Gabon — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Beneficial ownership disclosure** — Ultimate beneficial owner (UBO) disclosure required at registration _(OHADA / ANPI-Gabon registration requirements — https://www.expanship.com/ga/blog/incorporation-requirements-in-gabon.html)_ - **Annual accounts (OHADA SYSCOHADA)** — Prepare and file annual financial statements under the SYSCOHADA accounting framework _(OHADA Uniform Act on Accounting Law (SYSCOHADA))_ - **Annual tax compliance** — File CIT return by 30 April, monthly VAT and payroll declarations, plus business license/patente _(Code Général des Impôts (Gabon) — https://taxsummaries.pwc.com/gabon/corporate/tax-administration)_ - **Business license tax (patente)** — Annual business license tax, indicatively XAF 15,000–540,000 depending on activity and location XAF ((approx — confirm)) XAF (approx — confirm) _(Code Général des Impôts (Gabon) — Contribution des patentes — https://taxsummaries.pwc.com/gabon/corporate/other-taxes)_ --- ## Talk to a verified accountant This guide is maintained by the OpenAccountants network — accountants who put their name behind the tax answers AI gives people. The live, always-current version (and the professional behind it) is at [openaccountants.com](https://www.openaccountants.com). - Use it in your AI: https://www.openaccountants.com/connect - Meet the accountants: https://www.openaccountants.com/network > **General reference only.** This document does not constitute tax, legal, or > financial advice. Verify figures against the cited primary sources or with a > licensed professional before relying on them. ## Today's figures and who stands behind this skill This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ga-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ga-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.